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Local Government Resource Desk

Taxation & Assessment

Property Tax

Introduction

Alaska is the only state in the United States where a large part of the land mass of the state is not subject to a property tax. Although property tax is the primary method of raising revenues for the majority of the larger municipalities in the state, smaller municipalities favor a sales tax. This is due primarily to the fact that the smaller incorporated areas lack a sufficient tax base to support the property tax. The unincorporated areas of the state do not have the legal authority to levy a tax.

Narrative Frequently Asked Questions Applicable Laws and Regulations

Revised 7/1/13